HB Portfolio Limited has demonstrated a significant operational turnaround in its third quarter results for FY26, marking a strong recovery from the previous year's losses. The company published its unaudited financial results for the quarter and nine months ended December 31, 2025, following Board approval on February 13, 2026.

Financial Performance Overview

The company's Q3FY26 performance shows mixed revenue trends but strong profitability recovery. While total income from operations decreased to ₹209.87 lakhs from ₹543.64 lakhs in the corresponding quarter of the previous year, the company successfully turned around its bottom line performance.

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, showcased the company's sustained improvement across key financial metrics. Total income from operations reached ₹724.31 lakhs compared to ₹673.53 lakhs in the previous year, representing steady growth.

Consolidated Results Performance

The consolidated financial results present a contrasting picture with the company reporting a net loss of ₹102.88 lakhs for Q3FY26 compared to a profit of ₹324.65 lakhs in Q3FY25. However, the nine-month consolidated performance shows strong recovery with profit after tax of ₹214.16 lakhs.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 13, 2026. The Board Meeting commenced at 04:00 P.M. and concluded at 05:30 P.M. The results comply with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, under Regulation 33.

Business Segments and Operations

The company operates through two primary business segments: financial services and commodities trading. The financial services segment generated ₹209.50 lakhs in Q3FY26 compared to ₹63.11 lakhs in Q3FY25, while commodities trading remained inactive during the quarter. The segment-wise analysis shows the financial services division driving the company's recovery with improved operational efficiency.

The results demonstrate HB Portfolio Limited's successful operational restructuring and improved profitability metrics, positioning the company for sustained growth in the coming quarters.

HB Portfolio Limited (HBPL) has announced and paid an interim dividend of Re. 1 per equity share for the financial year 2025-26, as declared by the company's Board of Directors. The dividend, representing 10% of the face value of Rs. 10 per share, was paid on December 5, 2025, in electronic mode to shareholders with updated KYC details.

Dividend Declaration and Payment Details

KYC Compliance and Withheld Payments

The company has withheld dividend payments for shareholders whose KYC details are incomplete in the company records. These withheld dividends will be released in electronic mode only after the requisite KYC details are updated. The company dispatched intimation letters on December 15, 2025, to affected shareholders regarding the withheld payments.

Required KYC Documentation

Shareholders with incomplete KYC must provide the following documents to receive their dividend:

Document Submission Process

Shareholders can update their KYC details through the Registrar & Share Transfer Agent (RTA), RCMC Share Registry Private Limited, using any of the following modes:

1. Web Portal: Submit documents through http://services.rcmcdelhi.com/login
2. Post: Send hard copies of self-attested documents to B-25/1, Okhla Industrial Area, Phase-II, New Delhi-110020
3. Electronic Mode: Submit documents with e-sign through registered email ID

Tax Implications and Compliance

HBPL has outlined detailed tax deduction procedures for shareholders:

Resident Shareholders:

• Tax deducted at 10% for valid PAN holders
• 20% tax rate for invalid or non-PAN holders
• No tax deduction for individual residents if total dividend for FY 2025-26 doesn't exceed Rs. 10,000

Non-Resident Shareholders:

• Standard rate of 20% plus applicable surcharge and cess
• Beneficial rates under Double Taxation Avoidance Agreements (DTAA) available with proper documentation

This dividend payment reflects HBPL's commitment to delivering value to shareholders while ensuring regulatory compliance. Shareholders with incomplete KYC are advised to update their records promptly to receive their withheld dividend payments.