Frontline Corporation Limited has released its standalone unaudited financial results for the third quarter of fiscal year 2026, ended December 31, 2025. The results were reviewed by the Audit Committee and approved by the Board of Directors on February 14, 2026. The financial statements have been reviewed by independent auditors Paresh Thothawala & Co., Chartered Accountants.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results compared to the previous year. Net profit for the quarter declined to ₹45.92 crore from ₹70.74 crore in Q3FY25, while revenue from operations increased.

Nine-Month Performance

For the nine months ended December 31, 2025, the company reported comprehensive financial metrics that reflect its operational performance across multiple quarters.

Segment-wise Revenue Performance

Frontline Corporation operates across multiple business segments, each contributing differently to the overall revenue mix for Q3FY26.

Geographical Distribution

The company's operations are geographically distributed across three major locations, with Ahmedabad contributing the largest share of revenue.

Tax and Other Comprehensive Income

The company's tax structure for the quarter included current tax of ₹15.18 crore and deferred tax benefit of ₹1.50 crore. Other comprehensive income items that will not be reclassified to profit or loss amounted to ₹0.55 crore, resulting in total comprehensive income of ₹46.12 crore for Q3FY26.

Corporate Information and Compliance

Frontline Corporation Limited maintains its registered office in Kolkata and corporate office in Ahmedabad. The company's paid-up equity share capital stands at ₹497.75 crore with a face value of ₹10 per share. The financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under the Companies Act, 2013. The independent auditor's review was conducted by Paresh Thothawala & Co., confirming compliance with SEBI Listing Regulations.

Frontline Corporation Limited has recently inked a significant deal with United Breweries Limited, marking a notable development in the logistics sector. The company has secured two transport agreements for the transportation of goods from United Breweries' production units in Karnataka.

Agreement Details

The transport agreements, which were received and executed on November 12, 2025, encompass the following key points:

• Duration: October 1, 2025 to December 31, 2026
• Origin Points:
  1. Nanjangud (Mysore) Karnataka Unit
  2. Nelamangala (Bangalore) Karnataka Unit
• Destination: Designated breweries locations within Karnataka

This strategic move by Frontline Corporation Limited demonstrates the company's commitment to expanding its logistics operations and strengthening its position in the transportation sector.

Regulatory Compliance

In adherence to regulatory requirements, Frontline Corporation Limited has duly informed both BSE Limited and The Calcutta Stock Exchange Association Limited about this development. This disclosure is in line with Regulation 30 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, ensuring transparency and timely communication with stakeholders.

Implications for Frontline Corporation

The securing of these transport agreements with a prominent player like United Breweries Limited may:

1. Enhance revenue streams for Frontline Corporation Limited
2. Strengthen presence in the Karnataka region's logistics sector
3. Provide opportunities for potential long-term business relationships with United Breweries Limited

As the agreement commences from October 2025, investors and market watchers will likely monitor how this partnership unfolds and its potential impact on Frontline Corporation's financial performance in the coming quarters.