HEM Holdings and Trading Limited announced its unaudited standalone financial results for the quarter ended December 31, 2025, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors approved these results during their meeting held on February 13, 2026, demonstrating exceptional operational performance and significant growth across key financial metrics.

Quarterly Financial Performance

The company delivered outstanding financial results for Q3 FY26, showcasing substantial growth compared to the corresponding quarter of the previous year.

The company's revenue from operations increased dramatically from ₹7.13 lakhs in Q3 FY25 to ₹20.71 lakhs in Q3 FY26. Notably, the company reported no other income during the current quarter, compared to ₹1.50 lakhs in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, HEM Holdings demonstrated exceptional growth momentum across all key parameters.

The nine-month results reflect the company's strong operational efficiency, with total expenses decreasing from ₹11.83 lakhs in the corresponding period of FY25 to ₹7.79 lakhs in FY26.

Cost Structure and Operational Efficiency

The company maintained a lean cost structure during Q3 FY26, with total expenses of only ₹0.63 lakhs compared to ₹2.64 lakhs in Q3 FY25. The expense breakdown included finance costs of ₹0.01 lakhs and other expenses of ₹0.62 lakhs, with no employee benefit expenses, depreciation, or material costs reported. This efficient cost management contributed significantly to the improved profitability margins.

Regulatory Compliance and Review

The financial results were prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS 34) and reviewed by B.M. Gattani & Co., Chartered Accountants. The statutory auditors conducted a limited review and confirmed that the results comply with recognition and measurement principles under the Companies Act, 2013.

The company maintained its paid-up equity share capital at ₹24.00 lakhs with a face value of ₹10.00 per share throughout the reporting periods. No investor complaints were pending at the end of the quarter, and the company operates with only one reportable segment.

Pushpsons Industries Limited has announced its unaudited standalone financial results for the third quarter of FY26, ending December 31, 2025. The Board of Directors approved these results during their meeting held on February 11, 2026, which commenced at 11:21 AM and concluded at 11:31 AM.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results compared to the previous year. Revenue from operations declined significantly, while the company moved from profit to loss during the quarter.

Expense Analysis

The company's total expenses for Q3FY26 amounted to ₹82.88 lacs compared to ₹99.89 lacs in Q3FY25. Key expense components included cost of materials consumed at ₹27.74 lacs, employee benefit expenses of ₹14.24 lacs, and other expenses totaling ₹39.01 lacs.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company reported revenue from operations of ₹266.77 lacs compared to ₹313.00 lacs in the corresponding period of the previous year. Despite the revenue decline, the company maintained profitability with a net profit of ₹4.42 lacs for the nine-month period, though this was significantly lower than ₹29.82 lacs achieved in the previous year.

Earnings Per Share and Capital Structure

The company's earnings per share metrics reflected the challenging quarter:

Business Segment and Operations

Pushpsons Industries Limited operates in a single business segment focused on the export of carpets and made-up items. The company maintains its registered office at B-40, Okhla Industrial Area, Phase-I, New Delhi-110020.

Regulatory Compliance

The financial results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results underwent limited review by statutory auditors Ritu Gupta & Co., Chartered Accountants, who provided an unmodified opinion on the quarterly financial statements. The company reported no investor complaints outstanding at the beginning of the quarter or received during Q3FY26.