Goyal Aluminiums Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, showing mixed performance with revenue declining year-on-year while profitability improved. The aluminium hardware trading company's board approved the results at a meeting held on February 13, 2026.

Quarterly Financial Performance

The company's standalone results for Q3FY26 revealed contrasting trends in revenue and profitability metrics compared to the previous year.

Despite the revenue decline, the company managed to improve its bottom line significantly, with net profit after tax rising to ₹69.90 lakhs from ₹47.22 lakhs in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

The nine-month period ended December 31, 2025, showed similar trends with revenue compression but maintained profitability levels.

For the nine-month period, revenue from operations declined to ₹4,704.05 lakhs from ₹6,075.12 lakhs in the previous year, while net profit marginally decreased to ₹141.56 lakhs from ₹148.15 lakhs.

Cost Structure and Operational Metrics

The company's expense management contributed to improved profitability despite lower revenues. Total expenses for Q3FY26 stood at ₹1,616.54 lakhs compared to ₹1,930.45 lakhs in Q3FY25. Key expense components included purchases of stock-in-trade at ₹1,395.49 lakhs, cost of material consumed at ₹77.01 lakhs, and finance costs of ₹10.34 lakhs.

Consolidated Results and Associate Performance

The consolidated financial results incorporated the company's share from its associate, Wroley E India Private Limited. For Q3FY26, the associate contributed a loss of ₹26.06 lakhs compared to a profit of ₹43.01 lakhs in Q3FY25. However, for the nine-month period, the associate generated a profit of ₹96.93 lakhs versus ₹64.77 lakhs in the previous year.

Capital Structure and Regulatory Compliance

Goyal Aluminiums maintained its paid-up equity share capital at ₹1,427.33 lakhs with a face value of ₹1 per share. The company's reserves excluding revaluation reserves stood at ₹700.15 lakhs for standalone results and ₹800.96 lakhs for consolidated results.

The financial results were reviewed by V.N. Purohit & Co., Chartered Accountants, who issued an unmodified limited review report. The company operates primarily in the trading of aluminium hardware and allied products, which constitutes a single operating segment according to management's assessment under Ind AS 108.

Goyal Aluminiums Limited has announced the resignation of its Company Secretary and Compliance Officer, marking a significant change in the company's key managerial personnel. The disclosure was made in accordance with regulatory requirements under SEBI listing obligations.

Key Personnel Change Details

Mr. Mayank Nigam (ACS:35514) has tendered his resignation from the position of Company Secretary and Compliance Officer of Goyal Aluminiums Limited. The resignation was formally submitted on January 02, 2025, with the executive citing his decision to pursue alternate career opportunities outside the organization.

Regulatory Compliance

The company has fulfilled its disclosure obligations under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The announcement was made to both major stock exchanges where the company's shares are listed.

Management Statement

The disclosure was signed by Sandeep Goyal, Managing Director and Chief Financial Officer (DIN: 07762515), on behalf of Goyal Aluminiums Limited. In his resignation letter, Nigam expressed gratitude to the Board and fellow members for their support during his tenure as Company Secretary.

Company Operations

Goyal Aluminiums Limited operates with its shop located at Chuna Mandi, Pahar Ganj, New Delhi, and maintains its factory facility at Malerna Road, Ballabhgarh, Haryana. The company positions itself with the tagline "Functional • Affordable • Reliable" in the aluminium sector.

The resignation represents a routine corporate governance matter, with the company ensuring proper regulatory notifications to relevant authorities including the Registrar of Companies and stock exchanges as required under applicable regulations.