Fine-Line Circuits Limited Announces Q3 FY26 Financial Results
Fine-Line Circuits Limited announced unaudited Q3 FY26 financial results for the quarter ended December 31, 2025, approved by the Board on February 14, 2026. The results show revenue from operations of 319.96 for Q3 FY26 compared to 383.18 in Q3 FY25. The company addressed new labour code regulations by obtaining actuarial valuations for employee benefits and operates solely in the printed circuit boards segment with no subsidiary entities.
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Fine-Line Circuits Limited has announced its unaudited financial results for the quarter ended December 31, 2025, marking the completion of Q3 FY26. The results were approved by the Board of Directors following regulatory compliance requirements under SEBI listing obligations.
Board Meeting and Regulatory Compliance
The Board of Directors convened on February 14, 2026, with the meeting commencing at 12:46 PM and concluding at 2:30 PM. The primary agenda focused on approving the unaudited financial results for the quarter ended December 31, 2025. These results were prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
The financial results underwent limited review by the company's statutory auditors, ensuring compliance with regulatory standards. The Audit Committee reviewed the results before Board approval, maintaining proper governance protocols.
Financial Performance Overview
The company's financial results for Q3 FY26 show various operational metrics across different expense categories:
| Particulars | Q3 FY26 | Q3 FY25 | Nine Months FY26 | Nine Months FY25 |
|---|---|---|---|---|
| Revenue from Operations | 319.96 | 383.18 | 1,066.38 | 946.24 |
| Raw Materials Consumed | 214.77 | 214.86 | 507.50 | 492.65 |
| Employee Benefit Expenses | 142.18 | 131.68 | 416.76 | 383.97 |
| Finance Costs | 10.89 | 12.56 | 28.41 | 26.36 |
| Depreciation Expenses | 19.83 | 16.12 | 55.19 | 44.63 |
Regulatory Changes and Employee Benefits
The company has addressed significant regulatory developments affecting employee benefits. The Government of India enacted four labour codes effective from November 21, 2025, with the Ministry of Labour & Employment publishing draft Central Rules and FAQs for assessment of financial impact.
To comply with these new regulations, Fine-Line Circuits obtained an independent actuarial valuer's report for Gratuity and Leave Encashment Liabilities for eligible employees as of December 31, 2025. The provisional impact for the nine-month period regarding Gratuity and Leave encashment has been determined and provided in the financial results based on the independent actuarial valuer's report.
Business Structure and Segment Information
Fine-Line Circuits operates exclusively in the printed circuit boards segment, maintaining focus on this specialized manufacturing area. The company confirmed it does not have any subsidiary, associate, or joint venture entities for the respective period, making consolidated financial results not applicable.
The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), notified under section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015, as amended.
Corporate Information
The company's registered office is located at 145, SDF V, SEEPZ, Andheri (East), Mumbai-400 096. Abhay B. Doshi, serving as Managing Director with DIN: 00040644, signed the regulatory filing on behalf of the Board of Directors. The company maintains its commitment to transparent financial reporting and regulatory compliance across all operational aspects.
