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.

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.

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.

Regulatory Compliance and Publication

Following the Board approval on February 09, 2026, Esquire Money Guarantees Limited has completed its regulatory compliance requirements. The company submitted copies of newspaper advertisements published on February 10, 2026, to BSE Limited in accordance with Regulation 30 read with Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The advertisements were published in "Pratahkal" (Mumbai) and "Business Standard" (English) newspapers, with the financial results also available on the company's website at https://esquiremoneyguarantees.com/ .

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.

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.