Esquire Money Guarantees Limited Reports Net Loss of ₹0.408 Lakhs in Q3 FY26
Esquire Money Guarantees Limited announced Q3 FY26 results showing net loss of ₹0.408 lakhs compared to profit of ₹0.226 lakhs in Q3 FY25. The company's nine-month performance deteriorated significantly with losses of ₹56.400 lakhs versus profit of ₹1.164 lakhs in the previous year, primarily due to exceptional items worth ₹45.939 lakhs and increased operational expenses.
*this image is generated using AI for illustrative purposes only.
Esquire Money Guarantees Limited has announced its unaudited financial results for the quarter ended December 31, 2025, showing a shift from profitability to losses compared to the same period last year. The Mumbai-based financial services company reported a net loss of ₹0.408 lakhs for Q3 FY26, marking a reversal from the net profit of ₹0.226 lakhs recorded in Q3 FY25.
Quarterly Financial Performance
The company's operational performance showed mixed trends during the quarter. Total income from operations, comprising entirely of other operating income, reached ₹2.275 lakhs compared to ₹2.100 lakhs in the corresponding quarter of the previous year.
| Financial Metric: | Q3 FY26 | Q3 FY25 | Change |
|---|---|---|---|
| Total Income from Operations: | ₹2.275 lakhs | ₹2.100 lakhs | +8.33% |
| Total Expenses: | ₹2.683 lakhs | ₹1.874 lakhs | +43.18% |
| Net Profit/(Loss): | ₹(0.408) lakhs | ₹0.226 lakhs | Loss |
The increase in expenses was primarily driven by higher employee benefits expense, which rose to ₹0.803 lakhs from ₹0.307 lakhs in Q3 FY25. Other expenses also increased to ₹1.880 lakhs from ₹1.567 lakhs in the same period last year.
Nine-Month Performance Analysis
The nine-month period ending December 31, 2025, presented significant challenges for the company. Esquire Money Guarantees reported a substantial net loss of ₹56.400 lakhs compared to a net profit of ₹1.164 lakhs in the corresponding nine-month period of FY25.
| Nine-Month Metrics: | FY26 | FY25 | Impact |
|---|---|---|---|
| Total Income: | ₹6.220 lakhs | ₹6.825 lakhs | -8.86% |
| Total Expenses: | ₹16.681 lakhs | ₹5.661 lakhs | +194.59% |
| Exceptional Items: | ₹(45.939) lakhs | - | New |
| Net Loss: | ₹(56.400) lakhs | ₹1.164 lakhs | Significant decline |
The dramatic shift in nine-month performance was significantly impacted by exceptional items amounting to ₹45.939 lakhs, which were not present in the previous year. Employee benefits expense for the nine-month period increased to ₹2.398 lakhs from ₹1.792 lakhs, while other expenses surged to ₹14.283 lakhs from ₹3.868 lakhs.
Corporate Governance and Compliance
The Board of Directors of Esquire Money Guarantees Limited convened on February 09, 2026, from 2:00 PM to 3:00 PM to review and approve the unaudited financial results. The results have been prepared in compliance with Indian Accounting Standards (Ind-AS) and have undergone a limited review by the statutory auditors, Rajesh U Shah & Associates, Chartered Accountants.
Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company has submitted its unaudited financial results along with the Limited Review Report issued by statutory auditors to BSE Limited.
Share Capital and Earnings Per Share
The company maintained its paid-up equity share capital at ₹220.500 lakhs with a face value of ₹10 per share throughout the reporting periods. Due to the losses incurred, earnings per share figures were not meaningful for the current periods, contrasting with the basic and diluted EPS of ₹0.01 recorded in Q3 FY25 and ₹0.05 for the nine-month period of FY25.
The financial results reflect the company's operational challenges during the current financial year, with the impact of exceptional items significantly affecting the overall performance for the nine-month period.
17
