Gujarat Toolroom Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, revealing contrasting performance between standalone and consolidated operations. The company's board meeting was held on February 14, 2026, to approve these results under Regulation 33 of SEBI listing requirements.

Standalone Financial Performance

The standalone results for Q3FY26 showed challenging performance compared to the previous year. The company reported a net loss, marking a significant decline from the profitable quarter in the previous year.

For the nine months ended December 31, 2025, standalone operations generated total income of ₹19,428.69 lakhs and net profit of ₹285.87 lakhs, compared to ₹31,414.06 lakhs income and ₹1,020.27 lakhs profit in the corresponding period of the previous year.

Consolidated Financial Results

The consolidated performance presented a markedly different picture, showing strong profitability for the quarter.

The consolidated nine-month performance showed total income of ₹77,018.25 lakhs and net profit of ₹1,796.16 lakhs for the current period.

Segment-wise Business Performance

Gujarat Toolroom operates across diverse business segments, each contributing differently to overall performance:

Key Business Segments:

• Construction Material: Showing operational challenges with segment loss
• Rough Diamonds & Gold: Significant contributor to consolidated revenue
• Agricultural Products: Generated ₹807.83 lakhs revenue in Q3FY26
• Others: Including fabrics, shares trading, and pharmaceutical activities

Financial Position and Currency Impact

The company's consolidated results benefited from foreign exchange gains, particularly from its subsidiary GTL GEMS DMCC. Other comprehensive income included exchange differences on translation of foreign operations amounting to ₹755.67 lakhs in Q3FY26.

Total segment assets on a consolidated basis stood at ₹106,916.74 lakhs as of December 31, 2025, compared to ₹53,404.33 lakhs on a standalone basis. The significant difference reflects the company's international operations and diversified business portfolio.

Operational Expenses and Cost Structure

The company's expense structure showed variations across quarters, with purchase of stock-in-trade being a major component. Employee benefit expenses remained relatively stable at ₹6.08 lakhs for Q3FY26 standalone operations, while other expenses totaled ₹32.25 lakhs for the quarter.

The results demonstrate Gujarat Toolroom's diversified business model spanning multiple sectors, with consolidated operations showing resilience despite standalone challenges in the current quarter.

Gujarat toolroom Limited has informed the Bombay Stock Exchange about the delay in submitting its unaudited financial results for the quarter and half-year ended September 30, 2025. The company disclosed the reasons for this delay in a letter dated December 11, 2025, addressing the regulatory requirements under SEBI (LODR) Regulations, 2018.

Delay Disclosure Details

The company's communication to BSE outlined the circumstances surrounding the delayed submission of financial results. Gujarat Toolroom Limited had initially scheduled a Board Meeting for November 21, 2025, to consider and approve the unaudited financial results along with the limited review report.

Reasons for Delay

According to the company's disclosure, the delay is attributed to the need for adequate time to ensure all important aspects of financial results are properly addressed. The company emphasized that the delay is solely due to procedural and verification requirements, and not due to any other reason.

Pursuant to SEBI Circular No. CIR/CFD/CMD-1/142/2018 dated November 19, 2018, the company cited the following key factors:

• Need for adequate time to ensure proper addressing of all important aspects
• Procedural requirements for financial result preparation
• Verification processes to maintain accuracy
• Compliance with applicable accounting standards

Company's Commitment to Compliance

Gujarat Toolroom Limited stated its commitment to ensuring that the financial results are prepared with utmost accuracy and in full compliance with applicable accounting standards and regulatory requirements. The company highlighted that it had proactively intimated the exchange and stakeholders about the potential delay in advance on November 14, 2025.

Regulatory Communication

The company has requested that no adverse action be taken against it, emphasizing the procedural nature of the delay. The disclosure was made in accordance with regulatory requirements, demonstrating the company's commitment to transparency with stakeholders and regulatory compliance.

The letter was signed by Arunkumar Udaybhai Dave, Managing Director (DIN: 11169192), on behalf of Gujarat Toolroom Limited, ensuring proper authorization and accountability for the disclosure.